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Case Law Details

Case Name : Sugna Sponge &
Related Assessment Year : 13/12/2024
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Sugna Sponge & Power Private Limited Vs Superintendent of Central Tax (Andhra Pradesh High Court)

Andhra Pradesh High Court held that rule 86A of the Central Goods and Services Tax Rules permits blocking of credit which has been wrongfully utilized, whether it is actually available in the credit ledger or not. Thus, writ petition dismissed.

Facts- The petitioner, who is registered, under the Goods and Services Tax Act 2017 had been paying its taxes, either by way of payment of cash or by utilizing the input tax credit, which is available in its electroni

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